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Experimental evidence stresses the importance of so-called social preferences for understanding economic behavior. Social preferences are defined over the entire allocation in a given economic environment, and not just over one's own consumption as is traditionally presumed. We study the...
Persistent link: https://www.econbiz.de/10009452535
In this paper we axiomatically characterize two recursive procedures for defining a social group. The first procedure starts with the set of all individuals who are defined by everyone in the society as group members, while the starting point of the second procedure is the set of all individuals...
Persistent link: https://www.econbiz.de/10009452516
Taxation and Public Education Expenditure," I study the determinants of cross-country differences in intergenerational earnings … and earnings, which features progressive taxation, public education expenditure, and borrowing constraints among the … the child's earnings. Quantitatively, taxation is more important than education expenditure. Introducing a Danish tax …
Persistent link: https://www.econbiz.de/10009438733
development. This article uses a measure of income inequality derived from taxation statistics and a recently proposed method for …
Persistent link: https://www.econbiz.de/10009441597
Recent aggregate tests of the impact of taxes on long-run growth rates in the OECD countries remain vulnerable to two important criticisms. First, they typically use 'an aggregate average rate, or constructed marginal rate, that probably does not affect the rate that any particular economic...
Persistent link: https://www.econbiz.de/10009441604
Australian futures markets have experienced unprecedented growth in the past few years. The taxation implications for … the majority of futures market participants who are traders are relatively straightforward. However, the taxation …) ITAA have been evaded or inadequately dealt with by the courts and the Commissioner of Taxation. It is established that …
Persistent link: https://www.econbiz.de/10009441815
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are...
Persistent link: https://www.econbiz.de/10009468737
This paper weights the relative advantages of multiple factors that lead to the success of professional sports stadiums in major markets, though a discussion of the arguments for and against public subsidies towards these projects. Using a logit statistical model, the paper determines that the...
Persistent link: https://www.econbiz.de/10009468763
Persistent link: https://www.econbiz.de/10009477013
expenses, and the standard deduction. The authors analyze presumptive income taxation with an ultimate goal to initiate an … approach to optimal presumptive taxation. This paper begins that task by analyzing the standard deduction in the individual …
Persistent link: https://www.econbiz.de/10009477216